USE THE FOLLOWING DATA SET TO ANSWER QUESTION #51 and 52 BJ Inc. made the following four inventory purchases in June: Per Unit Cost Total Cost June June June June 1 250 units 10 200 units 15 500 units 28 100 units 1,050 units $5.00 $6.00 $7.00 $8.00 $ 1,250 1,200 3,500 800 $6.750 A physical count of merchandise inventory on June 30 reveals that there are 250 units on hand. Therefore, the company sold 800 units during the reporting period. 51. Using the LIFO inventory method, the dollar amount to push out of inventory to Cost of Goods Sold on June 30 is: A) $5,500 B) $5.950 C) $1,250 D) $6,315 52. Using the LIFO inventory method, the amount allocated to ending inventory (rounded to the nearest dollar) on June 30 is: A) B) C) D) $1,385 $1,250 $1,850 $1,200